Condensed Consolidated Statements of Income (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended	9 Months Ended
Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Net sales	$ 394,791	$ 356,883	$ 971,341	$ 911,545
Cost of sales	255,088	225,668	618,463	579,983
Gross profit	139,703	131,215	352,878	331,562
Commission and licensing fee income – net	4,937	3,875	13,002	12,600
Operating expenses	(76,543)	(73,573)	(215,734)	(205,482)
Impairment of note receivable and provision for litigation	0	(5,144)	0	(9,454)
Income from operations	68,097	56,373	150,146	129,226
Interest and other income – net	1,308	2,138	3,213	4,271
Income before provision for income taxes	69,405	58,511	153,359	133,497
Provision for income taxes	25,323	20,698	56,242	46,869
Net income	44,082	37,813	97,117	86,628
Net income (loss) attributable to noncontrolling interests	90	(83)	769	(35)
Net income attributable to Steven Madden, Ltd.	$ 43,992	$ 37,896	$ 96,348	$ 86,663
Basic net income per share (in dollars per share)	$ 0.68	$ 0.59	$ 1.48	$ 1.35
Diluted net income per share (in dollars per share)	$ 0.66	$ 0.57	$ 1.44	$ 1.31
Basic weighted average common shares outstanding	64,450	64,697	64,926	64,404
Effect of dilutive securities – options/restricted stock	2,410	1,659	2,136	1,628
Diluted weighted average common shares outstanding	66,860	66,356	67,062	66,032

Income recognized during the period net of any related costs for commission fees and licensing income. Commission fees are earned by the entity when it acts as an agent in the buying of goods. Licensing fees are paid to the entity (licensor) by another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include but are not limited to, rights to use a patent, copyright, technology, manufacturing process or trademark.

No definition available.